Easy as ABC? Activity-based costing in Oxford University Library Services

Michael Heaney

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Easy as ABC? Activity-based costing in Oxford University Library Services

机译：像ABC一样容易吗？牛津大学图书馆服务中基于活动的成本核算

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Oxford University Library Services (OULS) currently consists of over 30 federated libraries and services at Oxford University. Owing to the size of OULS, and the reality of future libraries joining the organisation, the administration chose to develop an activity-based costing model. This ongoing study initially sought to identify work efficiencies and actual costs of materials and services. By doing so, OULS hopes to increase the efficiency of its operations and develop best practices for its entire organisation. While the initial study focused on determining immediate costs, subsequent analyses will focus on the actual activities -mapping particular staff to activities performed.

机译：牛津大学图书馆服务（OULS）目前由牛津大学的30多个联邦图书馆和服务组成。由于OULS的规模以及未来图书馆加入该组织的现实，政府选择了基于活动的成本核算模型。这项正在进行的研究最初旨在确定工作效率以及材料和服务的实际成本。通过这样做，OULS希望提高其运营效率并为整个组织开发最佳实践。最初的研究侧重于确定即时成本，而随后的分析则侧重于实际活动-将特定人员映射到所执行的活动。

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来源
《The bottom line》 |2004年第3期|p.93-97|共5页
作者
Michael Heaney;
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作者单位

Service Assessment Planning, Oxford University Library Services, Oxford, UK;

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原文格式 PDF
正文语种 eng
中图分类文化、科学、教育、体育;
关键词
academic libraries; process efficiency; organizational structures; activity based costs;

机译：高校图书馆;流程效率;组织结构;基于活动的成本;

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专利

1. Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries? [J] . Kate-Riin Kont, Signe Jantson Evidence Based Library and Information Practice . 2011,第4期

机译：基于活动的成本核算（ABC）和基于时间驱动的基于活动的成本核算（TDABC）：适用于大学图书馆的方法吗？
2. Activity-Based Costing of Library Services in Universities——A Case Study of a Private University [J] . Hala Elias, Arpita Mehrotra 经济世界：英文版 . 2018,第003期

机译：基于活动的高校图书馆服务成本核算-以一所私立大学为例
3. The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model [J] . Kasaw Adane, Zenegnaw Abiy, Kassu Desta Cost Effectiveness Resource Allocation . 2015,第1期

机译：使用基于活动的成本核算（ABC）模型确定的临床化学和血液学实验室服务产生的收入
4. Implementing Activity-Based Costing (ABC) is Easy! (As long as people aren't involved...) [C] . Don Devost, Analog Devices, Peter J. Miller 1995 advanced semiconductor manufacturing conference and workshop . 1995

机译：实施基于活动的成本核算（ABC）很容易！（只要没有人参与...）
5. STAFFING REFERENCE SERVICE IN UNIVERSITY LIBRARIES: A COST EFFECTIVE MODEL FOR ADMINISTRATIVE DECISIONS. [D] . SHAFA, ZARRINTAJ MOSTASHARI. 1980

机译：高校图书馆工作人员参考咨询服务：行政决策的成本有效模型。
6. The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model [O] . Kasaw Adane, Zenegnaw Abiy, Kassu Desta 2015

机译：使用基于活动的成本核算（ABC）模型确定的临床化学和血液学实验室服务产生的收入
7. Activity-Based Costing of Library Services in Universities—A Case Study of a Private University [O] . 2018

机译：基于活动的高校图书馆服务成本核算 - 以私立大学为例
8. Survey of Activity-Based Costing (ABC) Practices Within the Department of theArmy [R] . Lee, S. M., Ryder, D. S. 1996

机译：基于活动的成本核算（aBC）实践调查在军队内部

Easy as ABC? Activity-based costing in Oxford University Library Services

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